Chapter 12.15
MOTOR VEHICLE FUEL TAX
Sections:
12.15.050 Price discounts – Tax not affected.
12.15.060 Fuel tax – Collection and payment – Sale records.
12.15.070 Fuel tax – Use of Tribal levy.
12.15.010 Purpose.
The Tulalip Tribes Board of Directors finds that tax revenues are essential to the Tribes’ ability to provide governmental services, and to finance government operations and economic development, for the safety, health and welfare of the Tulalip Tribes, its members, and those who work in, live in, and visit the Tulalip Reservation and Quil Ceda Village. The Tulalip Tribes Board of Directors finds that there are substantial unmet needs in funding for road construction and maintenance, transportation services, marine services, public safety, transportation infrastructure, public utilities and governmental programs that serve Tribal members, employees, customers, and other residents of and visitors to the Tulalip Reservation and Quil Ceda Village. Therefore, it is in the public interest of the Tulalip Tribes and the Tulalip Reservation community to help fund these essential governmental services through imposition, collection and administration of taxes on the motor vehicle fuel sold to Tribal fuel facilities. [Res. 2009-385; Ord. 139 § 010, 9-3-2009 (Res. 2009-287)].
12.15.020 Scope.
This chapter shall apply to all retail motor vehicle fuel sales from all Tribal fuel facilities located on the Reservation. [Res. 2009-385; Ord. 139 § 020, 9-3-2009 (Res. 2009-287)].
12.15.030 Definitions.
The following definitions apply throughout this chapter unless otherwise specified or the context clearly indicates otherwise:
(1) “Court” means the Tulalip Tribal Court.
(2) “Essential government services” means services that the Tulalip Tribes provides to its members and to residents and visitors to the Tulalip Reservation, in order to fulfill its governmental responsibilities.
(3) “Fuel station” means a retail place of business operated for the purpose of selling and delivering to the general public motor vehicle fuel into the fuel tanks of motor vehicles.
(4) “Fuel supplier” means the entity selling motor vehicle fuel to Tribal fuel facilities.
(5) “Fuel Tax Administrator” means the official designated by the Tulalip Board of Directors to administer fuel tax collection and ensure compliance with this chapter.
(6) “Motor vehicle fuel” means and includes all fuels normally sold for use in a motor vehicle, including gasoline and diesel products.
(7) “Quil Ceda Village” is a Tribal municipality and political subdivision of the Tulalip Tribes located within the Tulalip Reservation.
(8) “Reservation” means all lands within the exterior boundaries of the Tulalip Indian Reservation, including Quil Ceda Village and all Tribal lands located outside the Tulalip Reservation that are held in trust for a Tulalip Tribal member or the Tulalip Tribes or are otherwise subject to a restriction against alienation imposed by the United States, the Indian titles to which have not been extinguished, and over which the Tulalip Tribes exercises jurisdiction and governmental authority.
(9) “State” means the State of Washington.
(10) “Tribal business” means a business or enterprise that is majority owned and operated by the Tribes.
(11) “Tribal fuel facility” means a retail motor vehicle fuel station owned by the Tribes, a Tribal business, or a Tribal member business.
(12) “Tribal member” means an enrolled member of the Tulalip Tribes.
(13) “Tribal member business” means any business entity that is majority owned and operated by a Tribal member.
(14) “Tribes” or “Tribal” means or refers to the Tulalip Tribes. [Res. 2009-385; Ord. 139 § 030, 9-3-2009 (Res. 2009-287)].
12.15.040 Fuel tax – Levy.
(1) The Tribes shall impose a tax, pursuant to the terms of this section, on all motor vehicle fuel sales to Tribal fuel facilities.
(2) The fuel supplier selling the motor vehicle fuel to the Tribal fuel facility shall be responsible for payment of the tax.
(3) The Tribal motor vehicle fuel tax rate shall be as follows: $0.3705 per gallon of motor vehicle fuel sold and delivered to Tribal fuel facilities.
(4) Sales of motor vehicle fuel shall not be subject to a general Tribal sales tax levy under other provisions of Tribal law.
(5) The taxes levied under this section shall not affect State and Federal exemption reimbursements for motor vehicle fuel used in Tribal governmental vehicles. [Res. 2019-113; Res. 2009-385; Ord. 139 § 040, 9-3-2009 (Res. 2009-287)].
12.15.050 Price discounts – Tax not affected.
Tribal fuel facilities may offer price discounts to Tulalip Tribal members, but such discounts shall not affect the amount of tax imposed under TTC 12.15.040. [Res. 2009-385; Ord. 139 § 050, 9-3-2009 (Res. 2009-287)].
12.15.060 Fuel tax – Collection and payment – Sale records.
(1) The fuel supplier selling fuel to Tribal fuel facilities shall on or before the seventh day of each month submit invoices of all motor vehicle fuel sold and delivered to Tribal fuel facilities in the preceding month. The fuel supplier shall remit all taxes due to the Tribal Fuel Tax Administrator, adjusted for any credit provided in subsection (2) of this section, within 30 days of each monthly fuel tax reporting cycle. All reporting and remittance required by this section may be done electronically.
(2) Tax Credit. The Tulalip Tribes shall provide a tax credit by allowing the fuel supplier to deduct from the amount of taxes due each month an amount equal to the amount of motor vehicle and special fuel tax refund received by, or due to, the Tribes from the State under the terms of a Tribal- State fuel tax agreement. The Fuel Tax Administrator shall notify the fuel supplier of the amount of the tax credit available and tax due for each month on or before the fifteenth of the following month.
(3) The Tribal fuel supplier shall maintain accurate written records of the sales of motor vehicle fuel to Tribal fuel facilities and shall make such records available for inspection by the Tribal Fuel Tax Administrator, the Tribal Finance Officer and/or third party auditor retained by the Tribes. Records shall be maintained for no less than three years.
(4) The Tribal fuel facility shall maintain accurate written records of the purchase and retail sales of motor vehicle fuel. Each Tribal fuel station shall make such records available for inspection by the Fuel Tax Administrator, the Tribal Finance Officer and/or third party auditor retained by the Tribes. Records shall be maintained for no less than three years.
(5) The Fuel Tax Administrator is authorized to impose civil penalties for noncompliance with this section. Such penalties are authorized to be imposed up to twice the amount of the fuel tax not paid or reported. The Tribal Court shall have jurisdiction over all matters relating to enforcement of this chapter, and appeals of any civil penalties. [Res. 2009-385; Ord. 139 § 060, 9-3-2009 (Res. 2009-287)].
12.15.070 Fuel tax – Use of Tribal levy.
Tribal fuel tax revenue, including any fuel tax refund revenue received from the State pursuant to a fuel tax agreement, shall be used only for essential government services, including, but not limited to: transportation infrastructure; transportation planning, construction, and transit services; maintenance of roads and transportation-related facilities; marine access and transportation; rights-of-way and utilities; and public safety and law enforcement. [Res. 2009-385; Ord. 139 § 070, 9-3-2009 (Res. 2009-287)].
12.15.080 Effective date.
The fuel tax imposed under this chapter shall be effective as of the date the Tulalip Tribes commences Tribal fuel facility operations. [Res. 2009-385; Ord. 139 § 080, 9-3-2009 (Res. 2009-287)].
12.15.090 Severability.
If any provision of this chapter, or its application to any person or circumstance, is held invalid, the remainder of this chapter, or the application of the provision to other persons or circumstances, is not affected. [Res. 2009-385; Ord. 139 § 090, 9-3-2009 (Res. 2009-287)].